我国预算绩效评价的问题分析——以上海市为例

发布时间：2018-01-08 16:37

本文关键词：我国预算绩效评价的问题分析——以上海市为例　出处：《经济研究参考》2016年31期 　论文类型：期刊论文

【摘要】：我国自2003年首次提出进行预算绩效管理以来,已初步形成了符合我国国情的预算绩效评价体系。但总体而言我国的预算绩效管理还处于初级阶段,仍存在一些问题。本文以上海市的预算绩效评价为例,发现绩效评价整体缺乏透明度、绩效评价第三方力量尚未成熟、绩效评价结果未能充分应用等一系列问题,对上海市预算绩效管理形成极大的约束和限制。为此,应切实增加绩效评价的透明度、提高绩效评价第三方力量和强化绩效评价的结果应用,以提高我国预算绩效评价的质量和效率。
[Abstract]:Since 2003, our country first proposed the budget performance management, has initially formed the budget performance appraisal system according to the national conditions of our country, but overall our country budget performance management is still in the primary stage. There are still some problems. Taking the budget performance evaluation of Shanghai as an example, it is found that the overall performance evaluation lacks transparency, and the third party force of performance evaluation is not yet mature. A series of problems, such as the failure to apply the results of performance evaluation, have greatly restricted and restricted the performance management of Shanghai budget. Therefore, the transparency of performance evaluation should be increased. In order to improve the quality and efficiency of budget performance evaluation in China, the third party strength of performance evaluation and the application of performance evaluation results should be strengthened.
【作者单位】：中央财经大学财政学院;
【分类号】：F812.3
【正文快照】： 预算绩效管理是预算管理的重要制度创新,也是建立现代财政制度的重要组成部分。财政部在《关于全面推进预算绩效管理的指导意见》(财预[2011]416号)文中提出要着力构建“预算编制有目标、预算执行有监控、预算完成有评价、评价结果有反馈、反馈结果有应用”的全过程预算绩效管

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